id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
issue-2488	Hafurova, Olena; Yermolenko, Volodymyr; Novak, Tamara	THE ECONOMIC AND LEGAL NATURE OF THE MINIMUM TAX LIABILITY	2024	8	.pdf	application/pdf	5294	169	42	With the adoption of the above-mentioned Law, the amount of personal income tax is calculated as the difference between the taxable income and the amount of mandatory payments paid during the tax (reporting) year (including: PIT and military duty on income from the sale of own agricultural products; land tax for land plots classified as agricultural land (sub-clause 170.14.5 of clause 170.14 of Article 170 of the Tax Code of Ukraine)). 611,85 67 015,10 3 350,76 6 280,76 314,04 6 427,07 321,35 21 Kherson Oblast 24 450,00 1 222,50 37 072,18 1 853,61 5 314,49 265,72 4 284,71 214,24 22 Khmelnytskyi Oblast 30 477,00 1 523,85 52 756,57 2 637,83 6 763,90 338,20 5 258,51 262,93 23 Cherkasy Oblast 33 646,00 1 682,30 74 144,37 3 707,22 8 454,87 422,74 5 648,03 282,4 24 Chernivtsi Oblast 33 264,00 1 663,20 62 737,54 3 136,88 5 556,06 277,80 5 063,75 253,19 25 Chernihiv Oblast 24 065,00 1 203,25 55 608,28 2 780,41 8 696,44 434,82 5 063,75 253,19 Source: created by the authors based on data from the State Land Cadastre Table 2 Comparison of land tax rates and minimum tax liability per hectare of arable land, thousand UAH / ha No. Region, Raion MTL Land tax 1 Dnipro Raion, Liáshkivka hromada, Dnipropetrovsk Oblast 1 512,55 302,51 2 Kalush Raion, Dolyna hromada, Ivano-Frankivsk Oblast 1 304,35 130,44 3 Obukhiv Raion, Myronivka hromada, Kyiv Oblast 1 326,55 132,66 4 Dubno Raion, Mlyniv hromada, Rivne Oblast 1 096,90 219,38 5 Zvenyhorodka Raion, Zvenyhorodka hromada, Cherkasy Oblast 1 682,30 336,46 Source: created by the authors based on data from the State Land Cadastre Baltic Journal of Economic Studies 117 Vol. 10 No. 3, 2024 of the preferential tax regime, which indicates their discrimination (Pakholiuk, 2023).	cache/issue-2488.pdf	txt/issue-2488.txt